83R8737 CJC-D
By: Zaffirini S.B. No. 1598
A BILL TO BE ENTITLED
AN ACT
relating to the authority of the chief appraiser of an appraisal
district or a representative of the chief appraiser to enter the
premises of a business, trade, or profession for ad valorem tax
appraisal purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 22.07(a), Tax Code, is amended to read as
follows:
(a) The chief appraiser or the chief appraiser's [his]
authorized representative may enter the premises of a business,
trade, or profession and inspect the property to determine the
existence and market value of tangible personal property used for
the production of income and having a taxable situs in the district,
provided that the owner of the business, trade, or profession has
expressly consented to the entry and inspection.
SECTION 2. This Act takes effect September 1, 2013.